MS Concept Limited provided consolidated earnings guidance for the six months ended June 30, 2023. For the period, the company expects to record an unaudited consolidated loss of not more than HKD 2.0 million for the Period as compared to the unaudited consolidated profit of HKD 4.1 million of corresponding period in last year. To the best knowledge of the Directors, the unaudited consolidated loss for the Period was mainly attributable to the recognition of (a) various government subsidies, including but not limited to subsidies pursuant to the Food Licence Holders Subsidy Scheme under the Anti-epidemic Fund and the Employment Support Scheme; and (b) the rent concession offered by the landlords, during the corresponding period in last year.